Where do you mail your disagreement response to an irs notice CP12?

[sjrcpa]

The address should be on the letter.

[BobKamman]

As in, "math error" notice, many of which have nothing to do with arithmetic?  That's a good question.  I searched for an answer about this time last year, when IRS changed my client's filing status from head of household to single, even though the return had the required information.  If you answer in 60 days, they have to issue a statutory notice of deficiency.  It's important to have proof of mailing the protest.  

I'll be at my office later today and will look up what we used.  There was no response from IRS until April, when they said they needed another 60 days.  A few weeks ago my client finally received her $2,300 refund, with interest.  

[jfdamicocpa]

There is no MAIL TO address. It just says contact us by phone or in writing. There is no address provided.

There is only the return address with the IRS logo on the top left of the letter.

There is no human being that you ever get connected to on the telephone. My attempts at telephone call has been going on for 6 weeks. The Taxpayer Advocate line is no different.

[sjrcpa]

"There is only the return address with the IRS logo on the top left of the letter."

Send it there.

[BobKamman]

The message from CP12 is definitely, “we don’t want to hear from you.” I mailed my client’s protest to the Austin Service Center, which was the address on the top left corner. That was in August 2021. In April she received a Letter 2644C from the Kansas City Service Center, “Stop 6525,” which said they are still working on it. Then on May 30, she received a CP21B from the Fresno Service Center, saying that there had been a “decrease in tax” of $2,345 and she would get a refund soon. She did, which included a year’s worth of interest.

I’m not sure why there would be a decrease in tax because it would have been illegal for them to assess tax once the protest was filed.

The CP12 says “if you don’t agree with the changes,” call an 800 number “to review your account with a representative.” As we all know, good luck with that. It also says, “if you contact us in writing within 60 days of the date of this notice, we’ll reverse the change we made to your account. You don’t need to provide an explanation or additional documents when you request the reversal, but we’ll consider any information you provide us. However, if you don’t provide us any additional information that justifies the reversal and we believe the reversal is in error, we may forward your case for audit. After we forward your case, the audit staff will contact you within 5 to 6 weeks to fully explain the audit process and your rights, and you may need to provide an explanation or additional documents. After the audit, you’ll have formal appeal rights, including the right to appeal our decision to the United States Tax Court.”

When IRS says “5 to 6 weeks,” what they mean is “nine months.” We had considered filing a Tax Court petition, alleging that the Notice of Deficiency must have been lost in the mail because surely they can’t wait forever when a reversal is requested. That would have elevated the situation to someone above GS-4, and when the case was dismissed it could have been evidence for the next time Congress pretends to enact a Taxpayer Bill of Rights.

[jfdamicocpa]

Thank you for confirming my best guess. Have a great and safe summer.